https://www.taxtmi.com/caselaws?id=392811 The Tribunal set aside the impugned orders and allowed the appeals, determining that the appellants were not liable to pay Service Tax under "Business Auxiliary Services" for the market promotion of beverages. The Tribunal found that the issue was covered by previous decisions, rejecting the Revenue's arguments and distinguishing the Bombay HC decision. The Tribunal held that the advertisement expenses incurred by Coca Cola India were part of the production cost, thus eligible for CENVAT Credit. The decision emphasized that sales promotion activities should not be considered as promoting the sale of raw materials, aligning with the intended scope of BAS. en-us Wed, 26 Feb 2020 00:00:00 +0530 Fri, 08 Nov 2024 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392811 The Tribunal set aside the impugned orders and allowed the appeals, determining that the appellants were not liable to pay Service Tax under "Business Auxiliary Services" for the market promotion of beverages. The Tribunal found that the issue was covered by previous decisions, rejecting the Revenue's arguments and distinguishing the Bombay HC decision. The Tribunal held that the advertisement expenses incurred by Coca Cola India were part of the production cost, thus eligible for CENVAT Credit. The decision emphasized that sales promotion activities should not be considered as promoting the sale of raw materials, aligning with the intended scope of BAS. Case-Laws Service Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392811